Groups within scope
The revenue test is EUR750 million or more in the ultimate parent’s consolidated financial statements in at least two of the four preceding financial years. MTT implements the Income Inclusion Rule; DTT addresses low-taxed profits in Singapore. Calculations operate under the GloBE framework and include exclusions, safe harbours and special-entity rules. The headline minimum rate alone does not establish the amount payable.
Registration and returns
The ultimate parent must notify the Comptroller of the group’s registration liability. Registered groups liable for MTT or DTT must submit the respective tax returns. A GloBE Information Return is also required, with a notification route where Singapore receives a centrally filed return through information exchange. The 7 January 2026 edition includes administrative timelines and examples of DTT computations.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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